- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/1996)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 27/07/1999
Point in time view as at 01/10/1996. This version of this schedule contains provisions that are not valid for this point in time.
Income and Corporation Taxes Act 1988, SCHEDULE 6 is up to date with all changes known to be in force on or before 12 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Section 157.]
Textual Amendments
F1Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
Cylinder capacity of car in cubic centimetres | Age of car at end of relevant year of assessment | |
---|---|---|
Under 4 years | 4 years or more | |
1,400 or less | £2,310 | £1,580 |
More than 1,400 but not more than 2,000 | £2,990 | £2,030 |
More than 2,000 | £4,800 | £3,220 |
Original market value of car | Age of car at end of relevant year of assessment | |
---|---|---|
Under 4 years | 4 years or more | |
Less than £6,000 | £2,310 | £1,580 |
£6,000 or more but less than £8,500 | £2,990 | £2,030 |
£8,500 or more but not more than £19,250 | £4,800 | £3,220 |
Original market value of car | Age of car at end of relevant year of assessment | |
---|---|---|
Under 4 years | 4 years or more | |
More than £19,250 but not more than £29,000 | £6,210 | £4,180 |
More than £29,000 | £10,040 | £6,660] |
Textual Amendments
F3Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F41Subject to paragraphs 2 to 7 below, the cash equivalent of the benefit is 35 per cent. of the price of the car as regards the year.
Textual Amendments
F4Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
Textual Amendments
F5Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F62(1)Subject to paragraphs 3 to 7 below, where [F7the employee is required by the nature of his employment to use and does use], the car for at least 18,000 miles of business travel in the year concerned, the cash equivalent of the benefit is the amount ascertained under paragraph 1 above, reduced by two thirds.
(2)Subject to paragraphs 3 to 7 below, where [F7the employee is required by the nature of his employment to use and does use], the car for at least 2,500 but less than 18,000 miles of business travel in the year concerned, the cash equivalent of the benefit is the amount ascertained under paragraph 1 above, reduced by one third.
Textual Amendments
F6Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F7Words in Sch. 6 para. 2(1)(2) substituted (with effect in accordance with s. 134(2) of the amending Act) by Finance Act 1996 (c. 8), Sch. 20 para. 40
F83In relation to a car which for part of the year concerned was unavailable—
(a)paragraph 2 above shall have effect as if the figure of 18,000, in each place where it occurs, were reduced by a number which bears to 18,000 the same proportion as the number of days in the year on which the car was unavailable bears to 365;
(b)paragraph 2(2) above shall have effect as if the figure of 2,500 were reduced by a number which bears to 2,500 the same proportion as the number of days in the year on which the car was unavailable bears to 365;
but this is subject to paragraph 4(b) below.
Textual Amendments
F8Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F94Where in any year an employee is taxable under section 157 in respect of two or more cars which are available to him concurrently, in relation to each of those cars other than the one which, in the period for which they are concurrently available, is used to the greatest extent for the employee’s business travel—
(a)paragraph 2(1) above shall have effect as if for “two thirds” there were substituted “one third”, and
(b)paragraph 2(2) above shall not have effect.
Textual Amendments
F9Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
Textual Amendments
F10Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F115Subject to paragraphs 6 and 7 below, where at the end of the year concerned the age of the car is 4 years or more, the cash equivalent of the benefit is the amount ascertained under the preceding provisions of this Schedule, reduced by one third.
Textual Amendments
F11Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
Yn ddilys o 28/07/2000
5A(1)Sub-paragraph (2) below applies where—
(a)paragraph 3 above (car with CO2 emissions figure) applies to the car,
(b)the car has automatic transmission,
(c)at any time in the year when the car is available to the employee, he holds a disabled person’s badge, and
(d)by reason of his disability he must, if he wants to drive a car, drive a car that has automatic transmission.
For this purpose the car is not at any time available to the employee by reason only of its being made available to a member of his family or household.
(2)If the applicable CO2 figure for the car (“the relevant car”) is more than it would have been if the car had been an equivalent manual car, paragraph 3 above shall have effect as if the applicable CO2 emissions figure in relation to the relevant car were the same as that in relation to an equivalent manual car.
(3)For this purpose “an equivalent manual car” means a car that—
(a)is first registered at or about the same time as the relevant car, and
(b)does not have automatic transmission, but otherwise is the closest variant available of the make and model of the relevant car.
(4)For the purposes of this paragraph a car has automatic transmission if—
(a)the driver of the car is not provided with any means whereby he may vary the gear ratio between the engine and the road wheels independently of the accelerator and the brakes, or
(b)he is provided with such means, but they do not include a clutch pedal or lever that he may operate manually.
(5)In this paragraph—
“the applicable CO2 emissions figure” has the same meaning as in paragraph 3 above; and
“disabled person’s badge” has the meaning given in section 168AA(3).
Yn ddilys o 28/07/2000
5BIn this Schedule—
“EC certificate of conformity” means a certificate of conformity issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended;
“EC type-approval certificate” means a type-approval certificate issued under any provision of the law of a Member State implementing Council Directive 70/156/EEC, as amended; and
“UK approval certificate” means a certificate issued under—
Yn ddilys o 28/07/2000
5C(1)This paragraph applies where—
(a)the car is first registered on or after 1st January 1998, and
(b)paragraph 3 above does not apply.
(2)If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is ascertained from the following Table—
Cylinder capacity of car in cubic centimetres | Appropriate percentage |
---|---|
1,400 or less | 15% |
More than 1,400 but not more than 2,000 | 25% |
More than 2,000 | 35% |
For this purpose a car’s cylinder capacity is the capacity of its engine calculated as for the purposes of the Vehicle Excise and Registration Act 1994.
(3)If sub-paragraph (2) above does not apply the appropriate percentage for the year is—
(a)15%, if the car is an electrically propelled vehicle, and
(b)35%, in any other case.
(4)This paragraph is subject to paragraph 5D (diesel car supplement) and any regulations under paragraph 5E (power to provide for discounts) below.
Yn ddilys o 28/07/2000
5D(1)This paragraph applies where the car—
(a)is propelled solely by diesel, and
(b)is first registered on or after 1st January 1998.
(2)The appropriate percentage for the year is whichever is the smaller of—
(a)the percentage which is 3% greater than the appropriate percentage for the year ascertained in accordance with paragraphs 2 to 5C above, and
(b)35%.
(3)In sub-paragraph (1) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.
(4)This paragraph is subject to any regulations under paragraph 5E below (power to provide for discounts).
Yn ddilys o 28/07/2000
5EThe Treasury may by regulations provide for the value of the appropriate percentage as determined in accordance with paragraphs 2 to 5D above to be reduced by such amount as may be prescribed in the regulations, in such circumstances and subject to such conditions as may be so prescribed.
Yn ddilys o 28/07/2000
5F(1)This paragraph applies where the car was first registered before 1st January 1998.
(2)Where the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is ascertained from the following Table—
Table
Cylinder capacity of car in cubic centimetres | Appropriate percentage |
---|---|
1,400 or less | 15% |
More than 1,400 but not more than 2,000 | 22% |
More than 2,000 | 32% |
For this purpose a car’s cylinder capacity is the capacity of its engine calculated as for the purposes of the Vehicle Excise and Registration Act 1994.
(3)Where sub-paragraph (2) above does not apply, the appropriate percentage for the year is—
(a)15%, if the car is an electrically propelled vehicle, and
(b)32%, in any other case.
Yn ddilys o 28/07/2000
5GFor the purposes of this Schedule, a vehicle is not an electrically propelled vehicle unless—
(a)it is propelled solely by electrical power, and
(b)that power is derived from—
(i)a source external to the vehicle, or
(ii)an electrical storage battery which is not connected to any source of power when the vehicle is in motion.
Textual Amendments
F12Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F136Subject to paragraph 7 below, where for any part of the year concerned the car is unavailable, the cash equivalent of the benefit is the amount ascertained under the preceding provisions of this Schedule (“the full amount”) reduced by an amount which bears to the full amount the same proportion as the number of days in the year on which the car is unavailable bears to 365.
Textual Amendments
F13Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras. 5, 7
Textual Amendments
F14Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F157(1)Where in the year concerned the employee is required, as a condition of the car being available for his private use, to pay any amount of money (whether by way of deduction from his emoluments or otherwise) for that use, then—
(a)if the amount ascertained under the preceding provisions of this Schedule exceeds the relevant sum, the cash equivalent of the benefit is an amount equal to the excess;
(b)if the relevant sum exceeds or is equal to the amount ascertained under the preceding provisions of this Schedule, the cash equivalent of the benefit is nil.
(2)In sub-paragraph (1) above—
(a)“the relevant sum” means the amount paid by the employee, as there mentioned, in respect of the year concerned;
(b)the reference to the car being available for the employee’s private use includes a reference to the car being available for the private use of others being members of his family or household.
Textual Amendments
F15Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
Textual Amendments
F16Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F178The Treasury may by regulations provide that where—
(a)a car is normally available to the employee but for a period of less than 30 days it is not available to him,
(b)another car is made available to the employee in order to replace the car mentioned in paragraph (a) above for the whole or part of the period, and
(c)such other conditions as may be prescribed by the regulations are fulfilled,
this Schedule shall have effect in relation to the cars concerned subject to such modifications as are prescribed by the regulations.
Textual Amendments
F17Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
Textual Amendments
F18Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
9For the purposes of this Schedule a car is to be treated as being unavailable on any day if—
(a)the day falls before the first day on which the car is available to the employee,
(b)the day falls after the last day on which the car is available to the employee, or
(c)the day falls within a period, of 30 days or more, throughout which the car is not available to the employee.
Modifications etc. (not altering text)
C1Sch. 6 para. 9(c) restricted (6.4.1994 with effect in accordance with reg. 4(2) of the 1994 affecting S.R.) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 10(6)(a) (as substituted by The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1994 (S.R. 1994/94), reg. 4(1))
Textual Amendments
F19Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F2010For the purposes of this Schedule a car is available to an employee at a particular time if it is then made available, by reason of his employment and without any transfer of the property in it, either to him or to others being members of his family or household.
Textual Amendments
F20Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
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